Laws / Income Tax Law / 68B
68B - Advance tax for the owners of private motor car
68B. Advance tax for the owners of private motor car.—
(1) Every person owning a private motor car shall be deemed to have an income by which the motor car is maintained and shall pay advance income tax to be collected at the rate and in the manner as mentioned in sub-section (2).
1(2) Subject to ...
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